This bill, known as the "No Taxation Without Operation Act," aims to suspend federal individual income taxes during periods of government shutdown. Specifically, it stipulates that during a partial or full government shutdown , citizens would not be liable for federal income taxes on wages earned during that time, nor would they face penalties or interest on individual income tax payments or returns. Furthermore, the legislation mandates that backpay for furloughed federal employees and contractors , who are covered by the Government Employee Fair Treatment Act of 2019, would be exempt from federal income taxes. The bill also requires the Treasury Department to issue guidelines for employers to ensure compliance with these provisions for all types of employees, including tipped, hourly, and salaried workers.